2016 (5) TMI 510

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....Shri K.M.K. Menan, Advocate, for the Respondent. JUDGMENT The duty to pass reasoned and speaking orders showing application of mind applies not only to administrative authorities but with equal force to quasi judicial bodies, Tribunals and Courts. It is all the more necessary when the order is amenable to challenge before a superior Court or forum. 2. The present appeal has been filed und....

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....ng authority in the first instance, (3) what was decided by the first appellate authority, (4) what were the argument of appellant/respondent on their respective contentions, (5) what was the law applicable to the facts of the case and (6) why the issue is decided in a particular manner in favour of one party and against other by the Tribunal and lastly the Tribunal did not assign any ....

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....y the above circular and elaborate argument of respondent supported by evidence, Revenue appeal is dismissed." The rest of the order is the submission of the parties only. We are not persuaded to assume the jurisdiction of the Tribunal all over again contrary to Section 35G of the Act. 5. The order dated 1-8-2014 in its present form is held to be unsustainable as non-speaking and cryptic. It....